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Taxation of foreign students with temporary employment. The Austrian Income Tax Act provides for tax exemption for remuneration derived by a foreign student from temporary employment which is directly related to his studies. The tax exemption depends on certain conditions, i.a. on the terms of reciprocity in the state of residence of the student. This article shows the countries which grant tax exemption for such remuneration

Taxation of foreign students with temporary employment. The Austrian Income Tax Act provides for tax exemption for remuneration derived by a foreign student from temporary employment which is directly related to his studies. The tax exemption depends on certain conditions, i.a. on the terms of reciprocity in the state of residence of the student. This article shows the countries which grant tax exemption for such remuneration